Finance (Overseas) Regulations

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Finance (Overseas) Regulations

Statutory Rules 1980 No. 101 as amended

made under the

Audit Act 1901

This compilation was prepared on 27 November 2000
taking into account amendments up to SR 1990 No. 382

[Note: The enabling legislation of this Statutory Rule was repealed by Act No. 152 of 1997]

Prepared by the Office of Legislative Drafting,
Attorney-General’s Department, Canberra

Contents

Page

1 Citation [see Note 1]

2 Interpretation

2A Application of provisions of the Finance Regulations

3 Regional offices

4 Appointment of chief accounting officer etc for regional office

5 Appointment of chief accounting officer etc for overseas office

6 Overseas certifying officer not to be appointed as cashier

7 Existing appointments

8 Responsibilities of chief accounting officer

9 Responsibilities of receiver of public moneys

10 Responsibilities of paymaster and cashier

11 Overseas authorising officer to keep appropriation ledger

12 Responsibilities of overseas certifying officers

13 Indication by overseas certifying officer in relation to a payment in a prescribed class

14 Bank accounts bearing designation “Australian Public Account”

15 Opening of bank account in respect of overseas office

16 Amount credited to bank account deemed to be advance to paymaster etc

17 Cheque not to be drawn on bank account for amount exceeding credit balance etc

18 Reconciliation of bank accounts

19 Investment of credit balances of bank accounts

20 Arrangements for payment of money outside Australia

28 Authorisation etc in relation to cash payments etc

29 Advances

30 Transfer of advances

31 Record of advances

32 Adjustments in respect of advances

33 Review of advances

33A Secretary may request information etc

34 Minister may direct an officer to inspect books

35 Directions

36 Delegation by Minister

37 Delegation by Secretary of the Department of Finance

38 Delegation by Secretary

Notes

1 Citation [see Note 1]

These Regulations may be cited as the Finance (Overseas) Regulations.

2 Interpretation

In these Regulations, unless the contrary intention appears:

Australia includes the external Territories.

cashier means a person appointed to be a cashier under regulation 5.

chief accounting officer means a person appointed to be a chief accounting officer under regulation 4 or 5.

Department means:

(a) a Department of State; or

(b) a Department of the Parliament; or

(c) a prescribed authority the staff of which consists of persons employed under the Public Service Act 1922; or

(da) Official Secretary to the Governor-General; or

(e) the Australian Security Intelligence Organization; or

(f) the Australian Secret Intelligence Service; or

(g) the Australian Federal Police.

head of expenditure means:

(a) a division in the Schedule to an annual Appropriation Act that has no subdivision or items;

(b) a subdivision of a division in the Schedule to an annual Appropriation Act that has no items;

(c) an item of a division, or of a subdivision of a division, in the Schedule to an annual Appropriation Act;

(d) a Special Appropriation;

(e) a separate account of the Trust Fund; or

(f) a separate account of the Loan Fund.

overseas authorizing officer:

(a) in relation to a regional office, means:

(i) a person appointed by the Minister under subsection 34 (1) of the Act to authorize payments of amounts under that subsection; or

(ii) a person appointed by the Minister under subregulation 28 (1) to authorize payments of amounts under that subregulation; or

(b) in relation to an overseas office, means a person appointed by the Minister under subregulation 28 (2) to authorize payments of amounts under that subregulation.

overseas certifying officer means:

(a) in relation to a regional office:

(i) a person appointed in writing by the Minister under paragraph 34 (2) (b) of the Act to indicate, in a manner approved in writing by the Minister, that a payment may properly be made; or

(ii) a person appointed by the Minister under subregulation 28 (3) to indicate, in a manner approved in writing by the Minister, that a payment under subregulation 28 (1) may properly be made; or

(b) in relation to an overseas office — a person appointed by the Minister under subregulation 28 (3) to indicate, in a manner approved in writing by the Minister, that a payment under subregulation 28 (2) may properly be made.

overseas office means an office established by a Department of State other than the Department of Finance in a country outside Australia.

paymaster means a person appointed to be a paymaster under regulation 4.

receiver of public moneys means a person appointed to be a receiver of public moneys under regulation 4.

regional office means an office of the Department of Finance established under regulation 3.

relevant Department, in relation to an overseas office, means the Department of State responsible for the establishment of the overseas office.

Secretary, in relation to a Department, means:

(a) where the Department is a Department of State or a Department of the Parliament — the person who, under the Public Service Act 1922, holds, or is performing the duties of, the office of Secretary of that Department; or

(b) where the Department is a prescribed authority the staff of which consists of persons employed under the Public Service Act 1922 — the person who has, under an Act, in relation to the branch or part of the Australian Public Service comprising the staff of the prescribed authority, the powers of, or exercisable by, the Secretary of a Department of the Australian Public Service so far as those powers relate to that branch or part of the Service; or

(d) where the Department is the Official Secretary to the Governor-General — the person who holds, or is performing the duties of, the office of Official Secretary; or

(e) where the Department is the Australian Security Intelligence Organization — the person who holds, or is performing the duties of, the office of Director-General of Security; or

(f) where the Department is the Australian Secret Intelligence Service — the person who holds, or is performing the duties of, the office of Director-General of the Australian Secret Intelligence Service; or

(g) where the Department is the Australian Federal Police — the person who holds, or is performing the duties of, the office of Commissioner of Police.

supplies means supplies that are to be executed, furnished or performed for or by the Commonwealth, and includes works, stores and services that are to be so executed, furnished or performed.

the Act means the Audit Act 1901.

the Directions means the directions given by the Minister or Secretary of the Department of Finance under regulation 35.

2A Application of provisions of the Finance Regulations

(1) Regulations 42 and 43 of the Finance Regulations apply in relation to the procurement of supplies outside Australia.

(2) Regulation 43B of the Finance Regulations applies in relation to the procurement of supplies outside Australia that are to be used in Australia.

(3) Part IIA of the Finance Regulations applies in relation to the spending of public moneys outside Australia.

3 Regional offices

(1) The Minister may:

(a) establish regional offices of the Department of Finance at such places outside Australia as he thinks fit; and

(b) in respect of each regional office so established, determine the countries in relation to which the regional office may provide accounting services.

(2) An office of the Department of Finance established under the Finance Regulations, being an office that was providing accounting services in a place outside Australia immediately before the commencement of these Regulations, shall be deemed to be an office of the Department of Finance established by the Minister under this regulation on the date of commencement of these Regulations and the countries in relation to which that office provided accounting services immediately before the commencement of these Regulations shall be deemed, for the purposes of paragraph (1) (b), to be countries determined by the Minister in respect of that office.

4 Appointment of chief accounting officer etc for regional office

For the purposes of these Regulations, the Secretary of the Department of Finance shall, in relation to each regional office, appoint:

(a) an officer to be the chief accounting officer;

(b) an officer to be the receiver of public moneys; and

(c) an officer to be the paymaster;

for the regional office.

5 Appointment of chief accounting officer etc for overseas office

The Secretary of the relevant Department in relation to an overseas office shall, for the purposes of these Regulations:

(a) appoint an officer to be the chief accounting officer; and

(b) subject to regulation 6, appoint an officer to be the cashier;

for the overseas office.

6 Overseas certifying officer not to be appointed as cashier

A person who is the overseas certifying officer for an overseas office shall not, without the approval of the Secretary of the Department of Finance, be appointed as the cashier for that overseas office.

7 Existing appointments

(1) A person who, immediately before the commencement of these Regulations, was the chief accounting officer, receiver of public moneys or paymaster for an office of the Department of Finance referred to in subregulation 3 (2) shall be deemed to have been appointed under regulation 4 on the commencement of these Regulations to be:

(a) in the case of a person who was the chief accounting officer for that office — the chief accounting officer;

(b) in the case of a person who was the receiver of public moneys for that office — the receiver of public moneys; or

(c) in the case of a person who was the paymaster for that office — the paymaster;

for that office.

(2) A person who, immediately before the commencement of these Regulations, was the chief accounting officer or collector of public moneys for an overseas office shall be deemed to have been appointed under regulation 5 on the commencement of these Regulations to be:

(a) in the case of a person who was the chief accounting officer for that overseas office — the chief accounting officer; or

(b) in the case of a person who was the collector of public moneys for that overseas office — the cashier;

for that overseas office.

8 Responsibilities of chief accounting officer

(1) The chief accounting officer for a regional office or an overseas office shall be responsible for ensuring that the provisions of the Act, of these Regulations and of the Directions are complied with by the officers of the regional office or overseas office under his control.

(2) Where the chief accounting officer for an overseas office receives a request for a statement or information under regulation 33A, he shall, within 14 days after receiving the request, furnish the statement or information to the person specified in the request.

9 Responsibilities of receiver of public moneys

(1) The receiver of public moneys for a regional office shall be responsible for collecting all public moneys received at the regional office.

(2) The receiver of public moneys for a regional office shall, daily or at such other intervals as the chief accounting officer for the regional office directs, pay all moneys received by him:

(a) if paragraph (b) does not apply — into the bank account maintained in respect of the regional office; or

(b) if there is more than one bank account maintained in respect of the regional office — into one of those bank accounts;

and shall prepare, in such form as the Secretary of the Department of Finance approves, a statement in respect of those moneys.

10 Responsibilities of paymaster and cashier

(1) The paymaster for a regional office shall be responsible for the payment of all amounts payable through the regional office.

(2) The cashier for an overseas office shall be responsible for:

(a) collecting all public moneys received at the overseas office; and

(b) the payment of all amounts payable through the overseas office.

(3) The cashier for an overseas office shall:

(a) if paragraph (b) does not apply, pay all moneys received by him:

(i) into the bank account maintained in respect of the overseas office; or

(ii) if there is more than one such bank account — into one of those bank accounts; or

(b) where the banking of moneys in accordance with paragraph (a) is not practicable in the circumstances — deal with those moneys in accordance with directions given by the Secretary of the Department of Finance for, and in relation to, their custody, expenditure, care and management.

(4) Except where the Secretary of the Department of Finance otherwise determines, the paymaster for a regional office or the cashier for an overseas office shall:

(a) obtain a receipt in respect of any amount paid by him;

(b) keep a cash book in a form approved by the Secretary of the Department of Finance;

(c) where an amount is to be paid by a cheque drawn on a bank account maintained in respect of the regional office or overseas office, as the case may be — sign the cheque; and

(d) submit from time to time to the appropriate officer in relation to him a claim for the payment to him of an amount by way of an advance of a kind referred to in paragraph 29 (3) (a) or (b).

(5) In subregulation (4), appropriate officer:

(a) in relation to the paymaster for a regional office — means the chief accounting officer for the regional office or an officer appointed by him for the purposes of this regulation; or

(b) in relation to the cashier for an overseas office — means the chief accounting officer for the overseas office or an officer appointed by him for the purposes of this regulation.

11 Overseas authorising officer to keep appropriation ledger

An overseas authorizing officer shall keep, in such form as the Secretary of the Department of Finance approves, an appropriation ledger in which he shall enter such particulars with respect to:

(a) the heads of expenditure under which moneys have been appropriated for the service of, or for specified expenditure in respect of, a financial year; and

(b) the amounts the payment of which he had authorized;

as the Secretary of the Department of Finance directs.

12 Responsibilities of overseas certifying officers

Before indicating, under paragraph 34 (2) (b) of the Act or subregulation 28 (3), that a payment may properly be made, an overseas certifying officer shall, in respect of a claim for such payment (not being a claim for a payment included in a class of payments that is a prescribed class of payments for the purposes of regulation 13):

(a) ensure that the claim:

(i) is correct as to amount;

(ii) is for expenditure that has been duly approved;

(iii) is made out in the name of a person or authority to whom payment may be made;

(iv) has not previously been paid; and

(v) identifies the head of expenditure to which the amount is chargeable; and

(b) where the claim relates to any agreement or contract under which the claimant, in order to become entitled to payment, must comply with certain requirements — after having taken such steps as are reasonably practicable to establish compliance with those requirements, be satisfied that those requirements have been so complied with.

13 Indication by overseas certifying officer in relation to a payment in a prescribed class

(1) An overseas certifying officer may, in respect of a payment included in a prescribed class of payments, indicate under paragraph 34 (2) (b) of the Act or subregulation 28 (3) that the payment may properly be made if, after the requirements prescribed by subregulation (2) in respect of a payment of that class, and any relevant provisions of the Directions, have been complied with, he or she has no reason to believe that the payment may not properly be made.

(2) An overseas certifying officer shall ensure, in respect of a claim for a payment included in a prescribed class of payments, that the payment:

(a) is for expenditure that has been duly approved; and

(b) is supported by a claim that identifies the head of expenditure to which the payment is chargeable.

(3) For the purposes of this regulation, each of the following classes of payments is a prescribed class of payments:

(b) payments in respect of which the Secretary of a Department has indicated in writing, or in such other manner as is approved in writing by that Secretary:

(i) that the payments are based upon data prepared by a computer; and

(ii) that, in the preparation of that data, system controls and accounting procedures approved by the Minister have been employed;

(c) payments made by one Department to another Department;

(d) payments in satisfaction of claims in respect of which the Secretary of a Department has indicated in writing, or in such other manner as is approved in writing by that Secretary, that a method of sample checking approved by the Minister for the purposes of this paragraph has been employed;

(e) payments in satisfaction of claims made under contracts between the Commonwealth and the claimants, being contracts under which the Commonwealth has the right to make adjustments in relation to payments in satisfaction of subsequent claims by those claimants;

(f) payments in satisfaction of claims for payment of amounts not exceeding $1,000.

14 Bank accounts bearing designation “Australian Public Account”

(1) The Minister shall, in accordance with section 20 of the Act, open and maintain, with such banks outside Australia as he determines, such accounts, each bearing the designation “Australian Public Account”, as he deems fit.

(2) All moneys paid into a bank to the credit of an account maintained in accordance with subregulation (1) shall be deemed to be public moneys and the property of the Commonwealth, and to be moneys lent by the Commonwealth to the bank.

(3) A reference to the Commonwealth Public Account in the Act, in any regulations made under the Act or in an instrument (including directions) under the Act or under those regulations shall, unless the contrary intention appears, be read as including a reference to the accounts for the time being maintained in accordance with subregulation (1).

(4) Where an account maintained with a bank outside Australia immediately before the commencement of these Regulations bore the designation “Australian Public Account”, the account shall be treated, for the purposes of this regulation, as if it had been opened by the Minister, in accordance with section 20 of the Act, on the date of commencement of these Regulations.

15 Opening of bank account in respect of overseas office

Where the Secretary of the relevant Department in relation to an overseas office is of the opinion that it is necessary to open a bank account in respect of the overseas office, the Secretary shall recommend to the Minister that a bank account be opened in respect of the overseas office.

16 Amount credited to bank account deemed to be advance to paymaster etc

Where a Department pays an amount into a bank to the credit of an account maintained in respect of a regional office or an overseas office for the purpose of allowing payments that are, or shall become, payable through the regional office or overseas office, as the case may be, to be made by means of cheques drawn on that account, the payment of that amount into the bank shall, for the purposes of these Regulations, be deemed to be a payment by way of an advance made to the paymaster of the regional office or the cashier of the overseas office, as the case may be.

17 Cheque not to be drawn on bank account for amount exceeding credit balance etc

The chief accounting officer for a regional office or an overseas office shall not allow an amount to be paid by means of a cheque drawn on a bank account maintained in respect of the regional office or overseas office, as the case may be, unless that amount together with the amount of any other cheque or cheques drawn on the account and not presented for payment to the bank does not exceed the credit balance of the account or such overdraft limit as is approved by the Minister in respect of the bank account.

18 Reconciliation of bank accounts

The chief accounting officer for a regional office or an overseas office or an officer authorized by him for that purpose shall, at such intervals, not exceeding one month, as he thinks necessary to enable him to carry out his duties, in respect of the account, or each of the accounts, maintained at a bank in respect of the regional office or overseas office:

(a) obtain from the bank:

(i) a statement showing the amount of the balance of the account as at the date of issue of the statement and setting out, in respect of each cheque drawn on the account that was paid by the bank after the date of issue of the statement last obtained from the bank under this paragraph or, where no statement has been previously obtained from the bank under this paragraph, the date on which the account was opened with the bank, the serial number of the cheque and the amount paid by the bank on the presentation of the cheque; and

(ii) except where it would be a contravention of the law of, or contrary to the banking practices prevailing in, the country in which the bank is situated for the bank to return to a person maintaining an account with the bank a cheque drawn on that account and accepted for payment by the bank — the cheques the particulars of which are set out in that statement; and

(b) reconcile the amount of the balance shown on that statement with the amount that, according to:

(i) in the case of a bank account maintained in respect of a regional office — the accounting records of the regional office; or

(ii) in the case of a bank account maintained in respect of an overseas office — the accounting records of the overseas office;

is the amount of the balance of that account on the date of issue of the statement.

19 Investment of credit balances of bank accounts

(1) The chief accounting officer for a regional office or overseas office may, with the approval of the Minister, invest in interest-bearing deposits with a bank, moneys standing to the credit of a bank account maintained in respect of the regional office or overseas office.

(2) A chief accounting officer may accept as sufficient security for moneys invested with a bank under subregulation (1) a deposit receipt issued by the bank in respect of the moneys so invested.

20 Arrangements for payment of money outside Australia

(1) Except where the Minister otherwise determines, an amount that is payable by the Commonwealth in a country outside Australia shall, subject to this regulation, be paid:

(a) if a regional office provides accounting services in relation to that country — through that regional office;

(b) if paragraph (a) does not apply but an overseas office is established in that country — through that overseas office; and

(c) in any other case — by a bank draft or a bank transfer.

28 Authorisation etc in relation to cash payments etc

(1) The paymaster for a regional office shall not pay an amount, or cause or permit an amount to be paid, in cash except by way of, or for the purpose of, a payment that has been authorized by a person appointed by the Minister for the purposes of this subregulation.

(2) The cashier for an overseas office shall not pay an amount, or cause or permit an amount to be paid:

(a) in cash; or

(b) out of a bank account designated as an imprest account;

except by way of, or for the purposes of, a payment that has been authorized by a person appointed by the Minister for the purposes of this subregulation.

(3) A person appointed for the purposes of subregulation (1) or (2) shall not authorize the payment of an amount under that subregulation unless:

(a) after making such checks as are specified in the Directions, he is satisfied that moneys are lawfully available for the payment of the amount;

(b) a person (who may be the same person as the first-mentioned person) appointed by the Minister:

(i) for the purposes of this subregulation; or

(ii) for the purposes of paragraph 34 (2) (b) of the Act;

has indicated, in a manner approved in writing by the Minister, that the payment may properly be made; and

(c) such other requirements relating to the authorization of the payment of the amount as are specified in the Directions have been complied with.

(4) For the purposes of subregulation (3), moneys are not lawfully available for a payment unless:

(a) in the case of a payment from the Consolidated Revenue Fund or the Loan Fund — moneys sufficient for the payment are available from a relevant appropriation of that Fund, after allowing for payments previously made or authorized to be made in respect of that appropriation, or are available in accordance with section 36A of the Act; or

(b) in the case of a payment from the Trust Fund — moneys sufficient for the payment stand to the credit of a relevant Trust Account or head of the Trust Fund, after allowing for any payments previously authorized to be made that are to be, but have not yet been, debited to that Trust Account or head of the Trust Fund.

(5) Subject to regulation 13, a person appointed for the purposes of subregulation (3) shall not give a certificate under that subregulation in relation to the payment of an amount unless, after the provisions of regulation 12 and any relevant provisions of the Directions have been complied with, he is satisfied that the payment may properly be made.

29 Advances

(1) Subject to subregulation (1A), the paymaster for a regional office or the cashier for an overseas office shall not pay an amount, or cause or permit an amount to be paid, by way of an advance unless that payment has been authorized by an overseas authorizing officer.

(1A) All moneys received by a cashier for an overseas office, being moneys that:

(a) have not been paid into a bank account in accordance with paragraph 10 (3) (a); and

(b) are required to be, or have been, dealt with by the cashier in accordance with a direction given by the Secretary of the Department of Finance by virtue of paragraph 10 (3) (b);

shall be held by the cashier as an advance for any purpose referred to in paragraph (3) (a).

(2) An overseas authorizing officer shall not authorize a payment under subregulation (1) unless:

(a) an overseas certifying officer has indicated, under paragraph 34 (2) (b) of the Act or subregulation 28 (3), that the payment may properly be made; and

(b) the payment is an advance specified in subregulation (3).

(3) The advances referred to in paragraph (2) (b) are advances of the following kinds:

(a) an advance to a paymaster for a regional office or a cashier for an overseas office to enable him to pay accounts in cash, to purchase stamps or postal orders or to cash cheques for payees;

(b) an advance to an officer for cash expenditure or to enable change to be given in connection with the receipt of public moneys;

(c) an advance to an officer to enable him to make a payment by way of an advance to another officer, or to pay to the other officer an amount due to the other officer, in respect of:

(i) salary, wages or a payment in the nature of salary or wages;

(ii) a sustenance, living or other allowance;

(iii) a travelling allowance or travelling expenses; or

(iv) medical or dental expenses;

(d) an advance to an officer in respect of:

(i) salary, wages or a payment in the nature of salary or wages;

(ii) a sustenance, living or other allowance;

(iii) a travelling allowance or travelling expenses;

(iv) medical or dental expenses; or

(v) any other allowance that, under the terms and conditions of his employment, is payable to the officer in relation to his service outside Australia;

(e) an advance of a kind approved by the Secretary of the Department of Finance for the purposes of this regulation.

(4) A person who receives an advance of a kind referred to in paragraph (3) (a), (b), (c) or (e) shall not use the advance for a purpose other than the purpose for which the advance is made.

30 Transfer of advances

(1) Where an amount was paid, through a regional office or an overseas office, to an officer of a Department by way of an advance of a kind referred to in paragraph 29 (3) (a), (b), (c) or (e), the paymaster for the regional office or the cashier for the overseas office, as the case may be, may, with the approval of the appropriate officer, transfer that amount, or a part of that amount, to another officer of that Department in payment or part-payment of an advance the payment of which to that other officer has been authorized in accordance with the Act or these Regulations.

(2) Where an amount has, in accordance with subregulation (1), been transferred from an officer to another officer, the first-mentioned officer shall, for the purposes of subregulation 29 (4) or regulation 31, 32 or 33, be deemed not to have received the amount so transferred.

(3) An officer who receives an advance under subregulation (1) shall not use the advance for a purpose other than the purpose for which it was made.

(4) In subregulation (1) appropriate officer means:

(a) where the amount referred to in that subregulation was paid through a regional office — the Secretary of the Department of Finance; or

(b) where the amount referred to in that subregulation was paid through an overseas office — the Secretary of the relevant Department in relation to that overseas office.

31 Record of advances

(1) An overseas certifying officer shall keep a register of advances in which he or she shall record, or cause to be recorded, particulars in respect of any payment, by way of an advance, that he or she has indicated, under paragraph 34 (2) (b) of the Act or subregulation 28 (3), may properly be made.

(3) Without limiting the generality of subregulation (1) a reference in that subregulation to particulars in respect of an advance shall include:

(a) particulars referred to in any voucher furnished by the person in relation to the advance in accordance with paragraph 32 (1) (a); and

(b) particulars of any repayment referred to in paragraph 32 (1) (b) or (c) in relation to the advance.

32 Adjustments in respect of advances

(1) A cashier for an overseas office who, by virtue of subregulation 29 (1A), holds moneys as an advance shall, in relation to the use of, or failure to use, those moneys for a purpose for which the advance was made, furnish such information or take such steps as may be required by directions given by the Secretary of the relevant Department.

(1A) Except where the Secretary of the Department of Finance otherwise determines, an officer who has received an amount by way of an advance of a kind referred to in paragraph 29 (3) (c) or (d) shall, within the period prescribed in relation to an advance of that kind:

(a) where the amount so received has been used for the purpose for which the advance was made — furnish vouchers in respect of that amount to any officer responsible, under these Regulations or the Finance Regulations, for the keeping of a register of advances;

(b) where a part of the amount so received has been used for the purpose for which the advance was made:

(i) furnish vouchers in respect of that part of the amount to any officer responsible, under these Regulations or the Finance Regulations, for the keeping of a register of advances; and

(ii) repay to any receiver of public moneys or cashier an amount equal to so much of the amount so received as was not used for the purpose for which the advance was made; or

(c) where the amount so received was not used for the purpose for which the advance was made — repay an amount equal to that amount to any receiver of public moneys or cashier.

(2) For the purposes of subregulation (1A), each of the following periods is prescribed:

(a) in relation to an advance referred to in paragraph 29 (3) (c) — the period of 14 days immediately following the day on which the advance was made;

(b) in relation to an advance referred to in paragraph 29 (3) (d):

(i) where the advance is in respect of a travelling allowance or travelling expenses — the period of 14 days immediately following the completion of the journey in relation to which the advance was made;

(ii) where the advance is in respect of medical or dental expenses or an allowance referred to in subparagraph 29 (3) (d) (v) — the period of 4 months immediately following the day on which the advance was made;

(iii) in any other case — the period of 14 days immediately following the day on which the advance was made.

(3) Where an officer who has received an amount by way of an advance of a kind referred to in paragraph 29 (3) (d) does not become entitled to, or becomes entitled to a part of, the salary, wages, payment or allowance in respect of which the advance was made, the advance, or so much of the advance as relates to that part of the salary, wages, payment or allowance to which the officer is not entitled, shall, for the purposes of subregulation (1A), be taken not to have been used for the purpose for which the advance was made.

33 Review of advances

(1) Where an officer has received an amount by way of an advance of a kind referred to in subregulation 29 (3), not being an amount held as an advance by virtue of subregulation 29 (1A), and:

(a) the amount of the advance exceeds the amount that, in the circumstances, the officer requires for the purpose for which the advance was made; or

(b) in the case of an advance referred to in regulation 32, the officer fails to comply with the provisions of that regulation, in relation to that advance;

the overseas certifying officer who indicated, under paragraph 34 (2) (b) of the Act or subregulation 28 (3), that the payment, by way of an advance, may properly be made, shall inform the chief accounting officer for the regional office or overseas office accordingly.

(2) Where a chief accounting officer has received information in relation to an advance under subregulation (1), the chief accounting officer shall:

(a) in the case of an advance to which paragraph (1) (a) relates — take all steps that are necessary to recover the amount of the excess referred to in that paragraph; or

(b) in the case of an advance referred to in regulation 32:

(i) take all steps that are necessary to recover from the officer who has received the advance any amount in respect of which a voucher has not been furnished or a repayment has not been made in accordance with that regulation; and

(ii) inform the Secretary of the Department that has requested that the advance be made to the officer of the failure of the officer to comply with the provisions of that regulation.

33A Secretary may request information etc

The Secretary of the Department of Finance may from time to time request the chief accounting officer for an overseas office to furnish to him or to such officer of the Department of Finance as the Secretary of the Department of Finance may designate:

(a) a statement of all amounts received by, or paid through, the overseas office during a specified period; or

(b) such information as is specified in relation to any amount received by, or paid through, the overseas office.

34 Minister may direct an officer to inspect books

The Minister may from time to time direct an officer of the Department of Finance to inspect the accounts and records of an accounting officer at an overseas office and to report to him on the result of the inspection.

35 Directions

(1) The Minister or the Secretary of the Department of Finance may give to officers or to any other persons who are subject to the provisions of the Act, directions for or in relation to any matter referred to in paragraph 63 (1) (a), (b), (c), (d), (e) or (f) of the Act.

(2) The Secretary of a Department referred to in paragraph (a), (b), (c), (da), (e) or (f) of the definition of Department in regulation 2 may give to officers of, or persons employed in, that Department, directions for or in relation to any matter referred to in paragraph 63 (1) (a), (b), (c), (d), (e) or (f) of the Act.

(3) The Commissioner of Police may give to members, staff members or special members of the Australian Federal Police directions for or in relation to any of the matters referred to in paragraphs 63 (1) (a) to (f) (inclusive) of the Act.

(4) Where, by virtue of a determination made under a provision of these Regulations, that provision does not apply in the circumstances specified in the determination, the power conferred by subregulation (1), (2) or (3) extends to the giving of directions for and in relation to the matter dealt with by that provision in the circumstances so specified.

36 Delegation by Minister

(1) The Minister may, either generally or as otherwise provided by the instrument of delegation, by writing signed by him, delegate to an officer any of his powers under these Regulations, other than this power of delegation.

(2) A power so delegated, when exercised by the delegate, shall, for the purposes of these Regulations, be deemed to have been exercised by the Minister.

(2A) A delegate is, in the exercise of a power so delegated, subject to the directions of the Minister.

(3) A delegation under this regulation does not prevent the exercise of a power by the Minister.

37 Delegation by Secretary of the Department of Finance

(1) The Secretary of the Department of Finance may, either generally or as otherwise provided by the instrument of delegation, by writing signed by him, delegate to an officer any of his powers under these Regulations, other than this power of delegation.

(2) A power so delegated, when exercised by the delegate, shall, for the purposes of these Regulations, be deemed to have been exercised by the Secretary of the Department of Finance.

(2A) A delegate is, in the exercise of a power so delegated, subject to the directions of the Secretary of the Department of Finance.

(3) A delegation under this regulation does not prevent the exercise of a power by the Secretary of the Department of Finance.

38 Delegation by Secretary

(1) The Secretary of a Department other than the Department of Finance may, either generally or as otherwise provided by the instrument of delegation, by writing signed by him, delegate to an officer any of his powers under these Regulations, other than his powers under subregulation 35 (2) or (3), as the case may be, and this power of delegation.

(2) A power delegated by the Secretary, when exercised by the delegate, shall, for the purposes of these Regulations, be deemed to have been exercised by the Secretary.

(2A) A delegate is, in the exercise of a power so delegated, subject to the directions of the Secretary.

(3) A delegation by the Secretary under this regulation does not prevent the exercise of a power by the Secretary.

Notes to the Finance (Overseas) Regulations

Note 1

Note: The Finance (Overseas) Regulations (in force under the Audit Act 1901) as shown in this compilation comprise Statutory Rules 1980 No. 101 amended as indicated in the Tables below.

Note: Table of Statutory Rules

<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td style="width:81pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p style="margin-top:3pt; margin-bottom:3pt; line-height:10pt"><span style="font-family:Helvetica, sans-serif; font-size:10pt; font-weight:bold">Year and</span><br><span style="font-family:Helvetica, sans-serif; font-size:10pt; font-weight:bold">number</span></p></td><td colspan="2" style="width:81pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p style="margin-top:3pt; margin-bottom:3pt; line-height:10pt"><span style="font-family:Helvetica, sans-serif; font-size:10pt; font-weight:bold">Date of notification</span><br><span style="font-family:Helvetica, sans-serif; font-size:10pt; font-weight:bold">in </span><span style="font-family:Helvetica, sans-serif; font-size:10pt; font-weight:bold; font-style:italic">Gazette</span></p></td><td colspan="2" style="width:81pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p style="margin-top:3pt; margin-bottom:3pt; line-height:10pt"><span style="font-family:Helvetica, sans-serif; font-size:10pt; font-weight:bold">Date of</span><br><span style="font-family:Helvetica, sans-serif; font-size:10pt; font-weight:bold">commencement</span></p></td><td colspan="2" style="width:81.05pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p style="margin-top:3pt; margin-bottom:3pt; line-height:10pt"><span style="font-family:Helvetica, sans-serif; font-size:10pt; font-weight:bold">Application, saving or</span><br><span style="font-family:Helvetica, sans-serif; font-size:10pt; font-weight:bold">transitional provisions</span></p></td><td style="border-bottom:0.75pt solid #000000; vertical-align:top"></td></tr></thead><tbody><tr><td colspan="2" style="width:81.3pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>1980 No. 101</span></p></td><td colspan="2" style="width:81.35pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>15 May 1980</span></p></td><td colspan="2" style="width:81.35pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>15 May 1980</span></p></td><td colspan="2" style="width:81.35pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span></span></p></td></tr><tr><td colspan="2" style="width:81.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>1980 No. 235</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>21 Aug 1980</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>21 Aug 1980</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>—</span></p></td></tr><tr><td colspan="2" style="width:81.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>1981 No. 63</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>9 Apr 1981</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>9 Apr 1981</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>—</span></p></td></tr><tr><td colspan="2" style="width:81.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>1981 No. 230</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>21 Aug 1981</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>21 Aug 1981</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>—</span></p></td></tr><tr><td colspan="2" style="width:81.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>1982 No. 209</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>3 Sept 1982</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>3 Sept 1982</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>—</span></p></td></tr><tr><td colspan="2" style="width:81.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>1983 No. 105</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>22 July 1983</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>22 July 1983</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>—</span></p></td></tr><tr><td colspan="2" style="width:81.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>1984 No. 432</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>19 Dec 1984</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>19 Dec 1984</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>—</span></p></td></tr><tr><td colspan="2" style="width:81.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>1985 No. 135</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>28 June 1985</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>1 July 1985</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>—</span></p></td></tr><tr><td colspan="2" style="width:81.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>1986 No. 238</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>11 Sept 1986</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>11 Sept 1986</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>—</span></p></td></tr><tr><td colspan="2" style="width:81.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>1987 No. 169</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>19 Aug 1987</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>19 Aug 1987</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>—</span></p></td></tr><tr><td colspan="2" style="width:81.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>1989 No. 143</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>30 June 1989</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>30 June 1989</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>—</span></p></td></tr><tr><td colspan="2" style="width:81.3pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>1989 No. 220</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>23 Aug 1989</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>Rr. 3 and 4: 1 Nov 1989</span><br><span>Remainder: 23 Aug 1989</span></p></td><td colspan="2" style="width:81.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules"><span>—</span></p></td></tr><tr><td colspan="2" style="width:81.3pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules" style="margin-bottom:3pt"><span>1990 No. 382</span></p></td><td colspan="2" style="width:81.35pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules" style="margin-bottom:3pt"><span>6 Dec 1990</span></p></td><td colspan="2" style="width:81.35pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules" style="margin-bottom:3pt"><span>6 Dec 1990</span></p></td><td colspan="2" style="width:81.35pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfStatRules" style="margin-bottom:3pt"><span>—</span></p></td></tr><tr style="height:0pt"><td style="width:91.7pt"></td><td style="width:0.4pt"></td><td style="width:91.3pt"></td><td style="width:0.85pt"></td><td style="width:90.85pt"></td><td style="width:1.3pt"></td><td style="width:90.45pt"></td><td style="width:1.7pt"></td></tr></tbody></table>

Note: Table of Amendments

<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="2" style="width:341.9pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmendHead" style="margin-right:0pt"><span>ad. = added or inserted</span><span> </span><span>am. = amended</span><span> </span><span>rep. = repealed</span><span> </span><span>rs. = repealed and substituted</span></p></td><td style="border-bottom:0.75pt solid #000000; vertical-align:top"></td></tr><tr><td style="width:111.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span>Provision affected</span></p></td><td colspan="2" style="width:233pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableColHead"><span>How affected</span></p></td></tr></thead><tbody><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 2</span><span style="width:96.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.................</span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1981 No. 230; 1985 No. 135; 1986 No. 238; 1989 No. 143; 1990 No. 382</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 2A</span><span style="width:90.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 1989 No. 220</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>rs. 1989 No. 220</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>Rr. 3-6</span><span style="width:85.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">...............</span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1985 No. 135</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 8</span><span style="width:96.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.................</span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1982 No. 209; 1985 No. 135</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 9</span><span style="width:96.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.................</span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1985 No. 135</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 10</span><span style="width:91.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1981 No. 230; 1983 No. 105; 1985 No. 135</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 11</span><span style="width:91.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1985 No. 135</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 12</span><span style="width:91.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1985 No. 135</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>rs. 1989 No. 143</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 13</span><span style="width:91.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1983 No. 105; 1987 No. 169; 1989 No. 143</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>Rr. 15-20</span><span style="width:75.88pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.............</span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1985 No. 135</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 21</span><span style="width:91.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1981 No. 230; 1985 No. 135</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>rep. 1989 No. 220</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>Rr. 22, 23</span><span style="width:73.88pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.............</span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1985 No. 135</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>rep. 1989 No. 220</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>Rr. 24, 25</span><span style="width:73.88pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.............</span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1980 No. 235; 1984 No. 432; 1985 No. 135</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>rep. 1989 No. 220</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 26</span><span style="width:91.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1985 No. 135</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>rep. 1989 No. 220</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 27</span><span style="width:91.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>rep. 1989 No. 220</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 28</span><span style="width:91.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1985 No. 135; 1989 No. 143</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 29</span><span style="width:91.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>rs. 1981 No. 63</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>am. 1983 No. 105; 1985 No. 135; 1989 No. 143</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 30</span><span style="width:91.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1981 No. 230; 1985 No. 135</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 31</span><span style="width:91.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1982 No. 209; 1989 No. 143</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 32</span><span style="width:91.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1981 No. 230; 1983 No. 105; 1985 No. 135</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 33</span><span style="width:91.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1981 No. 230; 1982 No. 209; 1983 No. 105; 1985 No. 135; 1989 No. 143</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 33A</span><span style="width:85.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">...............</span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>ad. 1982 No. 209</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span></span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend0pt" style="margin-right:0pt"><span>am. 1985 No. 135</span></p></td></tr><tr><td style="width:111.1pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>R. 35</span><span style="width:91.89pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">................</span></p></td><td colspan="2" style="width:233pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt"><span>am. 1981 No. 230; 1985 No. 135; 1990 No. 382</span></p></td></tr><tr><td style="width:111.1pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt; margin-bottom:3pt"><span>Rr. 36-38</span><span style="width:75.88pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.............</span></p></td><td colspan="2" style="width:233pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableOfAmend" style="margin-right:0pt; margin-bottom:3pt"><span>am. 1982 No. 209; 1985 No. 135</span></p></td></tr><tr style="height:0pt"><td style="width:121.9pt"></td><td style="width:230.8pt"></td><td style="width:13pt"></td></tr></tbody></table>